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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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International Accounting Standards Board (IASB) Member Bruce Mackenzie explains why the IASB is consulting on proposals to update the IFRS for SMEs Accounting Standard.
Access the Exposure Draft here. The comment letter period is open until 7 March 2023.
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